Before the auditor arrives: Building assurance-ready reporting for CSRD and beyond

Assurance problems rarely begin in the final report. They start months earlier: evidence sits in shared drives, nobody owns the number, a source export can't prove completeness, or a review question arrives just before sign-off.

This practical panel will draw on real-world assurance challenges and experience from early CSRD reporting to show what companies can build before the first reporting cycle. Leaders from EFRAG, Deloitte, PwC, Liberty Global, and Watershed will share how to prepare for the questions that slow reporting down—and how to build processes that hold up across changing requirements. The conversation will focus on the failure points that create late-stage assurance work: incomplete evidence, unclear ownership, hard-to-reproduce judgments, and gaps between source systems and reported figures. Speakers will also cover which controls and documentation to build now, which processes can support multiple requirements, and what can wait.

You’ll learn:

• The common pitfalls that turn assurance into a reporting fire drill.
• Three controls to put in place before the auditor arrives.
• How to use your first reporting cycle to build a repeatable process across multiple requirements.
• What to prioritize in the next 90 days when time and budget are tight.

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